EPISODE · May 21, 2026 · 21 MIN
中级会计实务 职工薪酬08 辞退福利怎么记
【本期主题】 拆解辞退福利的确认时点、科目归属与折现机制——"提前断崖"的本质界定、孰早原则的防粉饰利器、管理费用一刀切的底层逻辑，以及内退计划作为辞退福利变体的财务杀伤力。【核心案例】 3月秘密决定6月公告9月付款，负债何时确认？车间工人遣散费为何不能入生产成本必须入管理费用？300万分3年支付为何变身为其他长期职工福利？55岁内退5年生活费为何在决定当期一次性砸穿利润表？
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